The Deduction Limitation for Share Transaction Costs in the Netherlands

Journal
Yeung, S.Y.A.; Bekkers, L.
Netherlands
Bulletin for International Taxation 2019 (Volume 73), No. 1
PriceUSD 45

Share transactions often involve considerable costs for both the purchaser as well as the seller and not the least in respect of costs for legal support, such as those relating to lawyers, notaries and (tax) advisers. These costs are not always deductible from the taxable profits of Dutch companies.